Nonprofit · EIN 81-0233016
COVE IRRIGATION COMPANY
Tax-exempt · LAUREL, MT 59044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $194,583 | $143,049 | $51,534 | $453,573 | $0 | $453,573 |
| December 31, 2024 | 990 | $141,184 | $124,941 | $16,243 | $530,140 | $3,472 | $526,668 |
| December 31, 2023 | 990 | $141,407 | $115,040 | $26,367 | $444,256 | $3,472 | $440,784 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $193,784
- Investment income
- $251
- Other revenue
- $548
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $13,896
- Other salaries and wages
- $53,641
- Salaries, compensation and benefits (total)
- $80,455
- Professional fundraising fees
- $0
- Legal fees
- $4,630
- Accounting fees
- $670
- Program services (functional)
- $143,049
Balance sheet and other
- Total assets, start of year
- $530,140
- Total assets, end of year
- $453,573
- Total liabilities, end of year
- $0
- Net assets, end of year
- $453,573
- Land, buildings and equipment
- $197,438
- Gross receipts
- $194,583
- Employees
- 4
- Year formed
- 1920
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRAD KRAFT | PRESIDENT & DIST 4 DIRECTOR Officer | 1 | $0 |
| LANCE EISENMAN | V-PRESIDENT & DIST 1 DIRECTOR Officer | 1 | $0 |
| EDWARD ROBERTUS | DISTRICT 2 DIRECTOR Officer | 1 | $0 |
| GEORGE REITER | DISTRICT 3 DIRECTOR Officer | 1 | $0 |
| DARRYL GROVE | DISTRICT 5 DIRECTOR Officer | 1 | $0 |
| LORNA KRUEGER | SECRETARY TREASURER Officer | 4 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRAD KRAFT | PRESIDENT & DIST 4 DIRECTOR Officer | 1 | $0 |
| LANCE EISENMAN | V-PRESIDENT & DIST 1 DIRECTOR Officer | 1 | $0 |
| EDWARD ROBERTUS | DISTRICT 2 DIRECTOR Officer | 1 | $0 |
| GEORGE REITER | DISTRICT 3 DIRECTOR Officer | 1 | $0 |
| DARRYL GROVE | DISTRICT 5 DIRECTOR Officer | 1 | $0 |
| LORNA KRUEGER | SECRETARY TREASURER Officer | 4 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE REITER | DISTRICT 3 DIRECTOR Officer | 1 | $0 |
| DARRYL GROVE | DISTRICT 5 DIRECTOR Officer | 1 | $0 |
| LORNA KRUEGER | SECRETARY TREASURER Officer | 4 | $0 |
| BRAD KRAFT | PRESIDENT & DIST 4 DIRECTOR Officer | 1 | $0 |
| LANCE EISENMAN | V-PRESIDENT & DIST 1 DIRECTOR Officer | 1 | $0 |
| EDWARD ROBERTUS | DISTRICT 2 DIRECTOR Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 941, LAUREL, MT 59044-0941
- In care of
- % LORNA KRUEGER
- Principal officer (990 for 2025)
- LORNA KRUEGER OFFICER, PO BOX 941, LAUREL, MT 59044
- Signed the 990
- LORNA KRUEGER, SECRETARY
- Phone
- (406) 628-8015
- Return prepared by
- Coburn Tax Service Inc
Mission
TO SUPPLY IRRIGATION WATER TO SHAREHOLDERS
Program accomplishments
- MAINTENANCE OF IRRIGATION DITCHExpenses $143,049
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0233016
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $453,573
- Income (IRS master file)
- $194,583
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $194,583 | $143,049 | $453,573 | XML |
| 990 | December 2024 | $141,184 | $124,941 | $530,140 | XML |
| 990 | December 2023 | $141,407 | $115,040 | $444,256 | XML |
| 990 | December 2022 | $270,945 | $122,957 | $444,513 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0233016).
Questions about COVE IRRIGATION COMPANY
- What is the EIN of COVE IRRIGATION COMPANY?
- The employer identification number (EIN) of COVE IRRIGATION COMPANY is 81-0233016.
- Is COVE IRRIGATION COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1941.
- Are donations to COVE IRRIGATION COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COVE IRRIGATION COMPANY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COVE IRRIGATION COMPANY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COVE IRRIGATION COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COVE IRRIGATION COMPANY?
- The 990 for the year ended December 31, 2025 names LORNA KRUEGER OFFICER.
- Who are the officers and directors of COVE IRRIGATION COMPANY?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does COVE IRRIGATION COMPANY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $194,583, expenses of $143,049 and total assets of $453,573 at year end.
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